SEN PROJECT PVT. LTD.,KOLKATA vs. ADDITIONAL CIT, RANGE - 7, KOLKATA, KOLKATA

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ITA 987/KOL/2018Status: DisposedITAT Kolkata06 May 2019AY 2007-083 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the assessee was not interested in prosecuting the appeal. Citing various judicial precedents, the Tribunal dismissed the appeal for non-prosecution.

What were the facts?

The assessee's appeal for assessment year 2007-08 was listed for hearing multiple times. On the scheduled date of hearing, neither the assessee nor their representative appeared, nor was any request for adjournment made.

What were the issues?

Whether an appeal can be dismissed for non-prosecution when the appellant fails to appear for hearing. The applicability of the principle 'vigilantibus non dormientibus, jura subveniunt'.

Which sections of the Income-tax Act were involved?

Section 271D

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, “D”, BENCH KOLKATA

Before: SHRI S.S. GODARA, JM & DR. A.L.SAINI, AM

Hearing: 06/05/2019Pronounced: 06/05/2019

Per Dr. Arjun Lal Saini, AM:

1.

The captioned appeal filed by the assessee, pertaining to assessment year 2007-08, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-3 Kolkata (in short the ld. CIT(A)] which in turn arises out of an assessment order passed by the Assessing Officer u/s 271D of the Income Tax Act, 1961 [in short the Act] dated 22.06.2010.

2.

This appeal fixed for hearing on several dates. On 01.04.2019 when the case was called for hearing the case was adjourned to 06.05.2019. At the time of hearing on 06.05.2019, none appeared on behalf of the assessee nor any request for adjournment was made. It means that assessee is not interested in prosecuting these appeals. Hence the appeals filed by the assessee are liable to be dismissed for non prosecution. For this view we find support from the following decisions :- (1). In the case of CIT vs B.N.Bhattachrgee and another, reported in 118 ITR 461 [relevant pages 477 & 478] wherein their Lordships have held that : “The appeal does not mean merely filing of the appeal but effectively pursuing it.” (2). In the case of Estate of late Tukojirao Holkar vs CWT; 223 ITR 480 (MP) while dismissing the reference made at the instance of the assessee in default made following observation in their order :

2 Sen Project Pvt. Ltd. “If the party, at whose instance the reference is made, fails to appear at the hearing, or fails in taking steps for preparation of the paper books so as to enable hearing of the reference, the court is not bound to answer the reference.” (3). In the case of Commissioner of Income-tax vs Multiplan India (P) Ltd.: 38 ITD 320(Del), the appeal filed by the revenue before the Tribunal, which was fixed for hearing. But on the date of hearing nobody represented the revenue/appellant nor any communication for adjournment was received. There was no communication or information as to why the revenue chose to remain absent on that date. The Tribunal on the basis of inherent powers, treated the appeal filed by the revenue as un admitted in view of the provisions of Rule 19 of the Appellate Tribunal Rules, 1963.

3.

The law assists those who are vigilant and not those who sleep over their rights; i.e. “vigilantibus non dormientibus, jura subveniunt”.

4.

The assessee, if so desired, shall be free to move this Tribunal praying for recalling this order and explaining reasons for non-compliance etc. then this order may be recalled.

5.

In the result, the appeal of the assessee is dismissed for non-prosecution. Order pronounced in the Court on 06.05.2019

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